WASHINGTON -- A federal study commission will soon recommend a comprehensive new policy to encourage the donating and transplanting of human kidneys, livers and hearts.

The panel says the government should pay for transplant operations that people might not otherwise be able to afford.

In a confidential final draft of its report, the commission, the Task Force on Organ Transplantation, says the United States should expand access to organ transplants for its own citizens, regardless of their wealth or insurance coverage, but should limit access for aliens who come to this country seeking transplants.

Officials from the White House and the Office of Management and Budget said they were resisting the proposals on the ground that federal costs could soar if the government had to pay for many transplants.

The 25-member commmission said that ``private and public health benefit programs, including Medicare and Medicaid, should cover heart and liver transplants,`` including the costs of outpatient drug therapy to prevent bodily rejection of organs after surgery. These transplants, it said, might cost the government $42 million to $70 million a year.

The panel was established in January 1985 by Margaret M. Heckler, the secretary of Health and Human Services at the time, as required by a 1984 law that was sponsored by Rep. Albert Gore Jr., D-Tenn., now a senator, and by Sen. Orrin G. Hatch, R-Utah.

The panel members include physicians, organ transplant coordinators, lawyers, an economist, health insurance executives, a specialist in theology and ethics and a spokesman for patients needing transplants.

In its report, to be issued next month, the panel said a new public program should be set up to cover costs for people ``who are not covered by private insurance, Medicare or Medicaid and who are unable to obtain an organ transplant due to lack of funds.`` This program, it said, would cost $21 million to $35 million a year.

Medicare now pays for more than 90 percent of all kidney transplants in this country, but it does not pay for the drugs needed after surgery to make the transplants succeed.

Organ transplants are increasing, in part because of a new drug, cyclosporine, that suppresses the tendency of the body`s immune system to reject foreign organs and tissues. The number of kidney transplants rose to 7,800 in 1985 from 4,885 in 1981, the panel said. Heart transplants increased to 719 from 62, and liver transplants rose to 602 from 26.